OAR 150-321-0600
Requests for Confidential Information
# (1)
(1) Request for information under ORS 321.684(1)(a) must:
(a) Be made in writing.
(b) Identify the type of return or report and the year or years requested.
(c) Include formal authorization if the request is from a representative of the taxpayer.
# (2)
(2) Request for information under ORS 321.684(2) must:
(a) Be made in writing including a statement:
(A) Describing the records and information in detail reasonably sufficient to enable the department to identify and locate the information.
(B) Agreeing that the information requested will not be divulged or used for any purpose other than that authorized in ORS 321.684.
(b) Describe the intended use of the reports or returns requested.
# (3)
(3) Requests for information made under ORS 321.684(2)(b) through (f) will be provided only upon receipt of a statement certifying that requestor has read and had explained to them the provisions of ORS 321.682 and is aware of the penalty provisions imposed under ORS 321.686.
# (4)
(4) Charges for copies of records requested under this rule will be handled as set out in OAR 150-192-0400.
Amendment history
Renumbered from 150-321.684-(A), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-321-0030 · Estimated Tax Payments for FPHT
- 150-321-0200 · Forestland Valuation Rule
- 150-321-0210 · Forestland Classification
- 150-321-0300 · Redetermination of Forestland Land Classes
- 150-321-0310 · Requirements to Qualify Certain Forestland for Special…
- 150-321-0320 · Common Ownership of Forestland for Large Landowners
- 150-321-0330 · Date of Acquisition
- 150-321-0340 · Minimum Stocking and Acreage Requirements for…
- 150-321-0350 · Acceptable Uses of Western Oregon Forestland
- 150-321-0360 · Notification by Assessor of Denial of Application
- 150-321-0500 · Procedure to Ensure Timber Tax Return Filing
- 150-321-0510 · Notice of Intent to Harvest
- 150-321-0520 · Penalty for Failure to Obtain Notification of Operations
- 150-321-0530 · Prescribed Filing of Timber Harvest Returns
- 150-321-0540 · Check Scaling at the Point of First Measurement
- 150-321-0550 · Measuring Harvested Timber
- 150-321-0560 · Timber Harvest Records
- 150-321-0570 · Use of Microfilm and Microfiche Records
- 150-321-0580 · Records Kept by Automated Data Processing
- 150-321-0590 · Preservation of Records and Their Reproductions
- 150-321-0600 · Requests for Confidential Information
- 150-321-0610 · Information Which May Be Furnished
- 150-321-0620 · Common Ownership of Small Tract Forestlands
- 150-321-0630 · Establishing the Identity of the Taxpayer for Severance…
- 150-321-0640 · Timber Subject to the Small Tract Forestland Severance…
- 150-321-0650 · Definition of Owner for Small Tract Forestland Purposes
- 150-321-0660 · Required Signatures for Small Tract Forestland…
- 150-321-0670 · Powers Delegated to County Assessor
- 150-321-0680 · Definition of Taxpayer for Appeal of Small Tract…
- 150-321-0690 · Contiguous Parcels Held in Common Ownership
- 150-321-0700 · Minimal Stocking and Species Requirements for Small…
- 150-321-0710 · Notation on Assessment and Tax Roll
- 150-321-0720 · Notification to County Assessor by Small Tract…
- 150-321-0730 · Common Ownership for Sale of Small Tract Forestland
- 150-321-0750 · Distribution of Severance Tax Receipts for Western Oregon
- 150-321-0760 · Distribution of Severance Tax Receipts for Eastern Oregon
- 150-321-0770 · Definition of “Sound Management Practices”
- 150-321-0780 · Common Ownership for Special Assessment of Forestland…
- 150-321-0790 · Notation on Tax Roll: “Forestland — Potential Additional…
- 150-321-0800 · Date of Acquisition